1.audit 审计 UofTl
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2.attestation 鉴证 {0!#>["<
3.credibility 可信赖程度 X5
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4.audit of financial statements 财务报表审计 hnWo|! ,O$
5.agreed-upon procedures 执行商定程序 &W }<:WH~
6.high levels of assurance 高水平保证 ]IJv-(
7.compilation 编制 Ri>?KrQF%
8.reliability 可靠性 +rWZ|&r%
9.relevance 相关性 TOLl@p]lU
10.professional skepticism 职业谨慎 x?D/.vrOY
11.objectivity 客观性 z1,tJH0
12. professional competence 专业胜任能力 + E"[
13.Senior/CPA-in-charge 项目经理 }jF+`!*!
14.audit engagement letter 业务约定书 -Cid3~mX3
15.recurring audit 连续审计 ^Jp*B;
16.the client 委托人 /vE]2Io
17.change CPA 更换注册会计师 pJ,@Y>
18.the existing CPA 现任注册会计师 K
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19.the successor CPA 后任注册会计师 > 7
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20.the preceding CPA前任注册会计师 u@%|kc`
21.issue the audit report 出具审计报告 N<z`yV
22.expert 专家 +?`b=6e(`
23.the board of directors 董事会 ZI ?W5ISdg
24.knowledge of the entity‘ s business 了解被审计单位情况 '~-IV0v9
25.assess material misstatement risks评估重大错报风险 ;_<)JqUh
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 o4=Yu7L
27.a general knowledge of —— 初步了解―――的情况 cQpnEO&SL
28.a more knowledge of—— 进一步了解的情况 6!EYrX}rI[
29.the prior year‘s working papers 以前年度工作底稿 9-jO,l
30.minutes of meeting 会议纪要 ,=[*Lo>O
31.business risks 经营风险 B94
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32.appropriateness 适当性 4f1D*id*`#
33.accounting estimate 会计估计 hhRaJ
34.management representations 管理层声明 jOtX
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35.going concern assumption 持续经营假设 |Svk^m q
36.audit plan 审计计划 6 o[/F3`
37.significant audit areas 重点审计领域 0|)19LR
38.error 错误 :7;[`bm(G
39.fraud舞弊 E*v]:kok
40.modified or additional procedures 修改或追加审计程序 Sw!
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41.misappropriation of assets 侵占资产 {sS_|sX
42.transactions without substance 虚假交易 ,9/5T: 2
43.unusual pressures 异常压力 "zV']A>4H
44.the suspected noncompliance 涉嫌存在违法行为 &y:CW>T$/X
45.materialiy 重要性 S6 }QFx
46.exceed the materiality level 超过重要性水平 StQ@g
47.approach the materiality level 接近重要性水平 ,@Z_{,b
48.an acceptably low level 可接受水平 rpU/s@%L
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 E5x]zX
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50.misstatements or omissions 错报或漏报 y' tRANxQ
51.aggregate 总计 W L~`u
52.subsequent events 期后事项 kHU"AD}
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53.adjust the financial statements 调整财务报表 ]O@"\_}
54.perform additional audit procedures 实施追加的审计程序 *)PG-$6X&
55.audit risk 审计风险 {$TZ}z"DA
56.detection risk 检查风险 {
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57.inappropriate audit opinion 不适当的审计意见 `Wf5
58.material misstatement 重大的错报 _.f@Y`4d
59.tolerable misstatement 可容忍错报 zHxmA
60.the acceptable level of detection risk 可接受的检查风险